VGU RESEARCH REPOSITORY
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https://epub.vgu.edu.vn/handle/dlibvgu/1018| Title: | Measurement of insurance contracts: critical analysis of the new requirements of IFRS 17 | Authors: | Tiet Khai Han | Keywords: | IFRS 17;Insurance contracts;New requirements | Issue Date: | 2019 | Abstract: | The scope of the paper focuses on the measurement approaches relating to insurance contracts issued. Therefore, the comparison of the standards, the comment letter analysis, the recent amendments all focus on the three approaches and the measurement of the cash flows from insurance contracts. Other issues outside of this scope, including the accounting for reinsurance contracts held, onerous contracts, and investment contracts with discretionary participation features, shall not be touched on, or only discussed very briefly |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/1018 | Rights: | Attribution-NonCommercial 4.0 International |
| Appears in Collections: | Finance & Accounting (FA) |
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| Measurement of insurance contracts critical analysis of the new requirement of IFRS17.pdf | 925.69 kB | Adobe PDF |
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